Condonation of delay fails where a taxpayer knew of the reopening order yet let the statutory challenge period lapse.

An application to condone a delay of about four years in challenging a reopening order under section 8 of the West Bengal Taxation Tribunal Act, 1987 was rejected because the petitioner had knowledge of the order from the date of communication and offered no sufficient explanation for the long lapse. Reliance on belated advice from a Chartered Accountant did not cure the inordinate delay, especially where the petitioner had pursued other proceedings while the statutory challenge period expired. The Tribunal applied settled principles that unexplained delay and lack of diligence defeat condonation, and the petition was therefore barred by limitation with no relief on merits.

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Issues: Whether the petitioner had shown sufficient cause to condone a delay of about four years in challenging the reopening order under section 8 of the West Bengal Taxation Tribunal Act, 1987.

Analysis: The application was filed long after the prescribed period, and the petitioner had knowledge of the reopening order from the date of communication. The explanation was based on advice said to have been given by a Chartered Accountant, but the delay had already become inordinate by then. The petitioner also pursued other proceedings while allowing the statutory challenge period to expire, showing want of diligence. In view of the long unexplained delay and settled principles against granting relief where a party sleeps over its remedy, the delay was not liable to be condoned.

Conclusion: The delay was not condoned and the petition under section 8 of the West Bengal Taxation Tribunal Act, 1987 was barred by limitation.

Final Conclusion: The proceeding failed for want of a timely statutory challenge, and no relief was granted on merits.

Ratio Decidendi: A party that allows a statutory remedy to become time-barred by inordinate and unexplained delay cannot obtain condonation merely by relying on belated advice from a non-advocate advisor.

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